【摘要】：長期以來,電力企業(yè)壟斷經(jīng)營,企業(yè)效益好壞對發(fā)電企業(yè)影響不大。但是,隨著電力管理體制改革的實施,發(fā)電企業(yè)作為獨立核算,自主經(jīng)營,自負盈虧的經(jīng)濟實體,必須參與到市場競爭當中。公司投資是公司財務(wù)管理研究的最重要的問題之一。公司投資是公司盈利和價值增值的基礎(chǔ),如果公司不投資,公司的生產(chǎn)經(jīng)營活動便無法開展,也不可能取得盈利和獲得價值增值,那么,公司也就失去了存的必要性。如果公司投資失誤,特別是嚴重的投資失誤,那么公司則可能因此而倒閉破產(chǎn)。具體地說,公司投資概念有狹義和廣義之分,狹義的公司投資僅指對外投資;廣義的投資包含流動資產(chǎn)投資,固定資產(chǎn)投資,無形資產(chǎn)投資等對內(nèi)投資,以及對外的長期和短期投資,等等。筆者在研讀各大學者相關(guān)書籍和相關(guān)論文后,將立足于廣義的投資概念對公司投資問題進行研究。綜上所述,在新的體制下,充分發(fā)揮好投資的中心作用,是電力企業(yè)內(nèi)在和客觀的要求。要做好投資工作,必須先對公司投資概況進行了解,針對目前情況進行分析,找出公司投資問題所在,有針對性的進行投資管理工作,做到有的放矢。本文是針對深圳南山熱電股份有限公司(以下簡稱“深南電”或“公司”)的投資概況進行分析,希望找出公司投資相關(guān)問題,并提出解決方案,以說明對深南電公司投問題的分析,將有利于公司改善財務(wù)狀況,促進公司可持續(xù)發(fā)展。本文首先對企業(yè)投資理論知識做相關(guān)梳理,從理論角度闡述了企業(yè)進行投資問題分析的必要性與重要性。其次,以深南電為案例,先簡單介紹公司基本情況,再對公司經(jīng)營性投資、控制性投資、其他股權(quán)投資概況做出一一分析。然后利用事件分析法、經(jīng)濟增加值分析法、財務(wù)指標分析法對深南電績效進行分析。再次提出深南電主要投資問題,并給出相應的解決途徑。最后便是結(jié)論及展望,希望通過對深南電投資問題的分析,能有利于公司可持續(xù)發(fā)展。
[Abstract]:For a long time, the electric power enterprise monopolizes the management, the enterprise benefit is good or bad to the generation enterprise not to have the influence. However, with the implementation of electric power management system reform, power generation enterprises, as independent accounting, independent management, self-financing economic entities, must participate in the market competition. Corporate investment is one of the most important issues in the study of corporate financial management. The company investment is the foundation of the company profit and the value increment. If the company does not invest, the production and management activities of the company can not be carried out, and it is also impossible to obtain the profit and gain the value increment, then the company also lost the necessity of saving. If a company makes a mistake, especially a serious one, it could go bankrupt. Specifically, the concept of corporate investment has a narrow sense and broad sense, narrow sense of corporate investment only refers to foreign investment; Investment in the broad sense includes current assets investment, fixed asset investment, intangible assets investment and so on, as well as foreign long-term and short-term investment, and so on. After reading the relevant books and papers, the author will study the corporate investment based on the broad concept of investment. To sum up, under the new system, giving full play to the central role of investment is the internal and objective requirements of power enterprises. In order to do a good job of investment, we must first understand the general situation of the company's investment, analyze the current situation, find out the problems of the company's investment, and carry out the investment management work in a targeted way so as to achieve a targeted view. This paper analyzes the investment situation of Shenzhen Nanshan Thermal Power Co., Ltd (hereinafter referred to as "Shennan Power" or "Company"), hoping to find out the problems related to the company's investment and put forward solutions. The analysis of the investment problems of Shennan Power Company will help the company to improve its financial situation and promote its sustainable development. This paper firstly combs the theory knowledge of enterprise investment, and expounds the necessity and importance of enterprise investment problem analysis from the angle of theory. Secondly, taking Shennan Power as a case, this paper briefly introduces the basic situation of the company, and then makes an analysis of the general situation of the company's operating investment, controlling investment and other equity investment. Then it analyzes the performance of Shennan Electric Power Company by means of event analysis, economic value added analysis and financial index analysis. The main investment problems of Shennan Power Company are put forward again, and the corresponding solutions are given. Finally, the conclusion and prospect are given. It is hoped that the analysis of the investment problem of Shennan Power Company will be beneficial to the sustainable development of the company.
【學位授予單位】：深圳大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.61

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